Manulife US REIT - Sustainability Report 2024

CORPORATE POLICIES, PROCEDURES AND FRAMEWORKS As a wholly-owned subsidiary of the Sponsor, the Manager is guided by relevant policies and procedures of the Sponsor. We work closely with our Asset Managers and Property Managers in carrying out strategies, abiding by all relevant policies and procedures. The corporate policies provide an overview of our guiding principles of business conduct and ethics that all employees and stakeholders along our value chain are required to follow. Our policies can be accessed through the employee intranet or via MUST's website https://www.manulifeusreit.sg/about#policy_procedure. Legend: Pillar Link Policies & Procedures Objectives Sponsor Environmental Risk Policy Sets out an enterprise-wide risk management framework for the management of environmental risks in relation to the Sponsor’s business activities Global Discrimination, Harassment and Workplace Violence Policy Outlines the identification and process of reporting discrimination, harassment, or violence in the workplace Global Health and Safety Policy Ensures the safety of all users of our properties, employees as well as ensures compliance with the Workplace Safety and Health Act (WSHA) Global Human Rights Statement Commitment to respecting and protecting human rights of all employees Vendor Code of Conduct Describes the principles of ethical business practices and good governance from suppliers Anti-Fraud Policy Outlines framework and controls in place to prevent, identify, and detect fraud Anti-Money Laundering and Anti-Terrorist Financing Policy Outlines the responsibilities and processes to mitigate risks associated with money laundering and terrorist financing activities Business Continuity Management Policy and Disaster Recovery Standard Outlines the Group’s business continuity process in the event of any disaster Code of Business Conduct and Ethics Affirms MUST’s commitment to ethical conduct and compliance with all applicable laws Code of Ethics Supplementary standards which set out the general principles of business conduct (including personal trading rules) for all employees Global Entertainment and Gift Policy Outlines specific rules to ensure that employees do not engage in improper shared business entertainment or gift practices Global Privacy Risk Management Policy Describes the framework within which MUST manages privacy risk when handling personal information Information Risk Management Policy Describes the process of identifying, assessing, managing, and reporting of significant information risks in alignment with operational risk management Insider Trading and Reporting Policy Provides guidance for the Directors, officers, and employees in the context of dealing with the Units of MUST Social Media Policy Minimises reputational, business, compliance and legal risks associated with social media usage Building Resilience People First Driving Sustainable Growth Website Links 98 | MANULIFE US REIT

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